abstract:Operating surplus is an accounting concept used in national accounts statistics (such as United Nations System of National Accounts (UNSNA) and in corporate and government accounts. It is the balancing item of the Generation of Income Account in the UNSNA.
OperatingSurplusrefers to the balanceof the value addedcreated by the residentunitsdeducting the labourersre m unera-' tion , taxes onproductionand the depreciation of fixedassets.
"The government are not targeting an under-performing agency with a need to make savings as the DVLA is self-financing and produces a significant operatingsurplus, " he said.
Gross (or net) operatingsurplus of the economy is the part of value added which remains with producers after deducting outlays related to the remuneration of employees and taxes on production.